Tax Policy Center

Affordable Care Act

Business Taxes: TaxVox
The push to repeal the Affordable Care Act’s tax on medical devices has somehow become a touchstone for GOP efforts to chip away at President Obama’s health care law. But why? To paraphrase Bogart’s classic line from Casablanca: Of all the taxes in all laws in all the world, why did they pick this
November 13, 2014Howard Gleckman
: TaxVox
Together again: The US Supreme Court, the IRS, and the Affordable Care Act. Two years ago, the Court ruled that the ACA health care mandate is a constitutional tax. Now, it has decided to consider whether the IRS has overstepped its authority by providing premium tax credits to enrollees in
November 10, 2014Renu Zaretsky
: TaxVox
Smoothing pensions to fund highways: A bumpy, short road. The House Ways & Means Committee will include “ pension smoothing ” in a $10.9 billion highway funding bill to be marked up tomorrow . In 2012 lawmakers covered two years of highway and transit funding by allowing employers to delay tax-
July 9, 2014Renu Zaretsky
Individual Taxes: TaxVox
An important feature of the Affordable Care Act (ACA) is the penalty tax imposed on people who do not have health insurance. But newly updated report from the Congressional Budget Office projects that just under 4 million people will pay the penalty in 2016, less than 15 percent of the estimated 30
June 12, 2014Roberton C. Williams
Campaigns, Proposals, and Reforms: TaxVox
As the April 15 deadline for filing 2013 income taxes nears, most of us are finding that Uncle Sam will take about the same share of our income as last year. But the story is very different for people at the top of the income ladder. Their taxes are going up, in many cases by a lot. Last year, the
April 8, 2014Roberton C. Williams
Federal Budget and Economy: TaxVox
After it returns from Spring Break next week, Congress may face two big fiscal reality checks. It will have to decide whether to temporarily extend...
March 20, 2014Howard Gleckman
Individual Taxes: TaxVox
The deadline is looming: If you don’t have approved insurance coverage by March 31 (and are not exempt from the requirement), the Affordable Care Act...
March 6, 2014Roberton C. Williams
Individual Taxes: TaxVox
Back in November, I suggested that tax prep firms might be a useful portal for low-income people to get insurance coverage through the Affordable Care...
February 20, 2014Howard Gleckman
Individual Taxes: TaxVox
What if we bought individual health insurance through our tax preparers? At first, the idea seems bizarre, but give me a minute to explain. Given...
November 14, 2013Howard Gleckman
Individual Taxes: TaxVox
Stories about the Affordable Care Act often tell readers that they’ll have to pay a $95 penalty if they don’t get adequate health insurance coverage...
November 6, 2013Roberton C. Williams